Cases
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20 opinions for “O'Leary v. Internal Revenue Service”
O'Leary v. Ruttlepublic domain
C. A. 6th Cir. Certiorari denied.
In Re O'Learypublic domain
183 B.R. 338 (1995) In re Paul O'LEARY d/b/a Paul O'Leary Realty Trust, and Paul O'Leary as Trustee of the Paul O'Leary Realty Trust, Debtor. Bankruptcy No. 93-19649-JNF. United States Bankruptcy Court, D. Massachusetts. June 22, 1995. Jeffrey A. Schreiber, Danvers, MA, for debtor. Richard D. Gaudreau, Salem, MA, for Objecting Parties "Zakoians". Paula R. Chmu
Craig v. O'LEARYpublic domain
870 F.Supp. 1007 (1994) Edward F. CRAIG, Jr., Plaintiff, v. Hazel O'LEARY, Secretary, United States Department of Energy, Defendant. Civ. A. No. 93-K-1828. United States District Court, D. Colorado. December 14, 1994. *1008 Curtis V. Smith, Gemma & Smith, P.C., Littleton, CO, for plaintiff. Henry L. Solano, U.S. Atty.
Consolidated Edison Co. v. O'Learypublic domain
BRYSON, Circuit Judge. This ease calls on us to decide whether interested private parties may obtain judicial review of a decision by the Department of Energy not to bring enforcement proceedings against another private party. Acting through its Office of Hearings and Appeals, the Department of Energy refused the request of the Economic Regulatory Administration, another component of the Department of Energy, to issue a re
People v. O'LEARYpublic domain
783 P.2d 843 (1989) The PEOPLE of the State of Colorado, Complainant, v. Bernard J. O'LEARY, Attorney-Respondent. Nos. 89SA135, 89SA219. Supreme Court of Colorado, En Banc. November 13, 1989. Linda Donnelly, Disciplinary Counsel, Susan L. Fralick, Deputy Disciplinary Counsel, Denver, for complainant. Bernard J. O'Leary, pro se. Justice ERICKSON deliver
Zlogar v. Internal Revenue Service (In Re Zlogar)public domain
101 B.R. 1 (1989) In re Kathleen F. ZLOGAR, Debtor. Kathleen F. ZLOGAR, Plaintiff, v. INTERNAL REVENUE SERVICE, State of Illinois, Department of Revenue and Ben Franklin Insurance, Defendants. Bankruptcy Nos. 87 B 02814, 87 A 232. United States Bankruptcy Court, N.D. Illinois, E.D. June 12, 1989. James Egan, Phelan, Egan & Nolan, Joliet, Ill., for debtor.
Antio, Llc., V State Revenuepublic domain
NOTICE: SLIP OPINION (not the court’s final written decision) The opinion that begins on the next page is a slip opinion. Slip opinions are the written opinions that are originally filed by the court. A slip opinion is not necessarily the court’s final written decision. Slip opinions can be changed by subsequent court orders. For example, a court may issue an order making substantive changes to a slip opinion or publishing for precedential pur
Joe Woods v. Michael O'Learypublic domain
FLAUM, Circuit Judge. This appeal arises from the grant of summary judgment in favor of defendants in an action under 42 U.S.C. § 1983 brought by plaintiff-appellant Joe Woods, an inmate then incarcerated at Stateville Correctional Center, against defendants, Stateville officials, Michael O’Leary, et al. In the district court, Joe Woods alleged in Count I that defendants intenti
131 F.3d 1475 CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., Long IslandLighting Company, Orange And Rockland Utilities, Inc.,Pacific Gas & Electric Co., San Diego Gas & Electric Co.,Southern California Edison Co., ChampionInternationalcorporation, Federal Paperboard Company, Inc.,Internationalpaper Company and Weyerhauser Company,Plaintiffs-Appellants,v.Hazel O'LEARY, Secretary of Energy and George B. Brezna
Bell v. O'LEARYpublic domain
577 F.Supp. 1361 (1983) Robert G. BELL and Gevodia Bell, Plaintiffs, v. James O'LEARY, Shelter Mutual Insurance Company and Federal Emergency Management Agency, Defendants. Edward L. BONI and Patricia A. Boni, Plaintiffs, v. James O'LEARY, Shelter Mutual Insurance Company and Federal Emergency Management Agency, Defendants. Nos. 81-1422 C (D), 81-1597 C (D). United States District Court, E.
Antio, LLC v. Dep't of Revenuepublic domain
FILE THIS OPINION WAS FILED FOR RECORD AT 8 A.M. ON OCTOBER 24, 2024 IN CLERK’S OFFICE SUPREME COURT, STATE OF WASHINGTON OCTOBER 24, 2024 SARAH
O'Leary v. Allphinpublic domain
64 Ill.2d 500 (1976) 356 N.E.2d 551 THOMAS G. O'LEARY, Appellee, v. ROBERT H. ALLPHIN, Director of the Department of Revenue, et al., Appellants. No. 48388. Supreme Court of Illinois. Opinion filed October 1, 1976. Rehearing denied November 12, 1976. *501 *502
The Penn Mutual Life Insurance Company v. United States of America and the Internal Revenue Servicepublic domain
Opinion for the Court filed by Circuit Judge WALD. WALD, Circuit Judge: Appellants Penn Mutual Life Insurance Company, Provident Mutual Life Insurance Company, and State Mutual Life Assurance Company of America (“appellants”) seek reversal of the district court’s denial of their motion to perpetuate testimony by taking depositions pursuant to Rule 27(a
PER CURIAM. Marvin Miller is a tax protester whose persistence in pursuing meritless constitutional claims through the use of the judicial review mechanism for penalty assessments under the frivolous tax return provision of 26 U.S.C. § 6702 caused the district court to sanction him $1500 for costs and attorneys’ fees under Rule 11 of the Federal Rules of Civil Procedure. The cou
Citronelle-Mobile Gathering, Inc. v. O'LEARYpublic domain
499 F.Supp. 871 (1980) CITRONELLE-MOBILE GATHERING, INC., et al., Plaintiffs, v. John F. O'LEARY, etc., et al., Defendants. Civ. A. No. 77-101-P. United States District Court, S. D. Alabama, S. D. September 15, 1980. *872 *873 Lester M. Bridgeman, Washington, D. C., G. Sage Lyons and Cooper C.
United States of America and Billy R. Majure, Revenue Agent, Internal Revenue Service v. John E. Hayespublic domain
722 F.2d 723 84-1 USTC P 9146 UNITED STATES of America and Billy R. Majure, Revenue Agent,Internal Revenue Service, Plaintiffs-Appellants,v.John E. HAYES, Defendant-Appellee. No. 82-8703. United States Court of Appeals,Eleventh Circuit. Jan. 13, 1984. Glenn L. Archer, Jr., Ass
Atlantic Mutual Insurance Company, and Includible Subsidiaries v. Commissioner of Internal Revenuepublic domain
OPINION OF THE COURT MANSMANN, Circuit Judge. In this appeal, we address the “fresh start” provision of section 1023(e)(3) of the Tax Reform Act of 1986. There Congress permitted property & casualty insurers a onetime forgiveness of income resulting from the change in computing “losses incurred dedue-tions” from undiscounted to a discounted basis
New York v. United Parcel Service, Inc.public domain
CORRECTED OPINION & ORDER1 KATHERINE B. FORREST, District Judge: Table of Contents I. INTRODUCTION ...596 II. PROCEDURAL HISTORY .. .597 A. Pre-Trial Proceedings ... 597 B. The Trial ... 600 III. FINDINGS OF FACT ... 601 A. Public Health Issues Associated w
BAUER, Circuit Judge. Bethel Conservative Mennonite Church (Bethel Mennonite) appeals the Tax Court’s affirmance of the Commissioner’s determination that Bethel Mennonite was not qualified for exemption from federal income tax under Section 501(a) of the Internal Revenue Code, as an organization described in Section 501(c)(3). I.R.C
HomeStreet, Inc. v. STATE, DEPT. OF REVENUEpublic domain
210 P.3d 297 (2009) HOMESTREET, INC., Homestreet Capital Corporation, and Homestreet Bank, Petitioners, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent. No. 80544-0. Supreme Court of Washington, En Banc. Argued September 16, 2008. Decided June 18, 2009. *298 Robert Lee Mahon, III, Scott M. Edwards, Greg